Iowa Administrative Code - 07/05/2017

Revenue Department [701] | Agency Listing
Chapter 212 ELEMENTS INCLUDED IN AND EXCLUDED FROM A TAXABLE SALE AND SALES PRICE | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.212.1 Tax not to be included in price.
701.212.2 Finance charge.
701.212.3 Retailers’ discounts, trade discounts, rebates and coupons.
701.212.4 Excise tax included in and excluded from sales price.
701.212.5 Trade-ins.
701.212.6 Installation charges when tangible personal property is sold at retail.
701.212.7 Service charge and gratuity.
701.212.8 Payment from a third party.